You don't need to multiply the transformer by 1.25 The minimum transformer would be according to the first post, i.e. 47.52KVA. If you could show that the heaters will not be operating at the same time (running versus connected) then you might be able to prove a 45KVA is adequate. That is if you are trying to go cheapest first cost. Otherwise, if you bump up to 75KVA, then why not install full capability, as mentioned.
As far as the 1.25. The 1.25 factor should be applied to the equipment rating, not the load. The load is 47.52KVA, the load will never be 47.52KVA x 1.25. The breakers, cable, and panel need to be rated for 1.25 greater than the load, but not the transformer.